PENGARUH BEBAN PAJAK, BONUS, DAN KEPEMILIKAN ASING TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2016-2018)
| Main Author: | Akhmalia, Elok |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/51100/1/1.%20PENDAHULUAN.pdf http://eprints.umm.ac.id/51100/2/BAB%20I.pdf http://eprints.umm.ac.id/51100/3/BAB%20II.pdf http://eprints.umm.ac.id/51100/4/BAB%20III.pdf http://eprints.umm.ac.id/51100/5/BAB%20IV.pdf http://eprints.umm.ac.id/51100/6/BAB%20V.pdf http://eprints.umm.ac.id/51100/7/LAMPIRAN.pdf http://eprints.umm.ac.id/51100/ |
Daftar Isi:
- This study aims to examine the effect of tax expense, bonus and foreign ownership on the company's decision to conduct transfer pricing. The population in this study is a multinational manufacturing company listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling method which produced a sample of 19 companies. The method of data analysis uses descriptive statistical analysis and multiple linear regression analysis. Based on the results of the hypothesis in this study, illustrate that (1) Tax Expenses have a positive effect on Transfer Pricing, (2) Bonuses have a positive effect on Transfer Pricing, (3) Foreign Ownership has a positive effect on Transfer Pricing.